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CHAPTER VIII REVENUE (Endowments) DEPARTMENT

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CHAPTER VIII REVENUE (Endowments) DEPARTMENT
CHAPTER VIII
REVENUE
(Endowments)
DEPARTMENT
CHAPTER VIII
REVENUE DEPARTMENT
EXECUTIVE SUMMARY
Background
Activities relating to administration and governance of Hindu religious
institutions, management of properties and utilization of funds etc are
governed by the Andhra Pradesh Charitable and Hindu Religious Institutions
and Endowments (APCHRIE) Act, 1966 which was replaced by APCHRIE
Amendment Act 1987. The main source of revenue for the temples is by way
of hundial collections, sale of tickets for darshan, prasadam, accommodation
of pilgrims etc.
The expenditure of department is initially met out of the Consolidated Fund of
the state and later recouped from the Endowment Administration Fund. A
theme based compliance audit RQ µ0RQLWRULQJ DQG $GPLQLVWUDWLRQ E\
EQGRZPHQWV 'HSDUWPHQW¶ was conducted to check maintenance of temple
funds/property etc. Audit covered the office of the Commissioner of
Endowments and offices of the Executive Officers of seven major temples
which were selected on the basis of their income during the period from 201011 to 2012-13.
The major audit findings are given below:
Major Audit Findings
x
Audit observed that in five out of seven temples though gold
accumulations exceeded prescribed limit of one kg, the excess gold
was not deposited under the schemes prescribed. Interest earnings on
gold deposits offered by banks were thus forgone.
x
Demand, Collection and Balance (DCB) statements of all items of
revenue, decree income, (both cash and in kind) which were to be
prepared annually were not prepared. In six of the temples, audit
observed that an amount of ` 7.61 crore was pending collection to the
end of March 2013 towards lease rents from shops and bid amounts for
license rights.
x
It was noticed that out of sale proceeds of temple lands valuing
` 9.91 crore sold to District Revenue authorities an amount of only
` 7.93 crore was realized (November 2012) leaving a balance of
` 1.98 crore.
Audit Report (Revenue Sector) for the year ended 31 March 2013
x
Audit observed that statutory contributions like Endowment
Administration Fund (EAF), Audit fee (AF), Common Good Fund
(CGF) and Archaka Welfare Fund (AWF) were in arrears to the tune of
` 178.94 crore.
x
It was noticed that in five of the temples selected for audit, bank
balances were not reconciled with cash book balance. The difference
in the balances ranged between ` 50.72 lakh to ` 1.94 crore.
x
An amount of ` 5.34 crore was drawn (between March 2003 and
January 2011) on Abstract Contingent (AC) bills in the
&RPPLVVLRQHU¶V RIILFH 7KH DPRXQWV ZHUH WR EH VHWWOHG ZLWKLQ WKUHH
months of drawal by submission of Detailed Contingent (DC) bills.
However, this was not done.
Major Recommendations
x
As custodians of temple funds, Executive officers of the temples have
to ensure proper accounting of funds and its judicious utilization.
x
Proper mechanism is to be devised to ensure proper investment of
temple funds for optimal returns.
x
Donations received in foreign currencies are to be credited to temple
funds after exchange without any delay.
136
Chapter VIII - Revenue (Endowments) Department
8.1 Monitoring and Administration by Endowments Department
8.1.1
Introduction
The Andhra Pradesh Charitable and Hindu Religious Institutions and
Endowments (APCHRIE) Act 1966 (which was repealed and replaced by the
APCHRIE Amendment Act, 1987) was enacted after formation of the Andhra
Pradesh. The objectives of the Act are to consolidate/amend the laws relating
to administration and governance of Charitable and Hindu Religious
Institutions and Endowments in the State of Andhra Pradesh, to abolish all
hereditary rights of Archakas211 and other servants and to ensure better
management of properties and utilisation of funds. The Act was enacted to
facilitate resumption of lands from existing tenants. Section 3 of the Act
provides for appointment of a Commissioner by the Government for the
purpose of exercising the powers and performing the functions under this Act.
Section 8(1) empowers Commissioner to pass any order which may be deemed
necessary to ensure proper administration of temples and accounting of their
income.
8.1.2
Organisational setup
The Endowments Department is headed by the Principal Secretary, Revenue
(Endowments) Department at Government level, and by the Commissioner of
Endowments who is assisted by three Additional Commissioners, one Joint
Commissioner and a Vigilance Officer at the State level, Regional Joint
Commissioners at Regional level; Deputy Commissioners at Zonal level; and
Assistant Commissioners at District level and Inspectors at the Revenue
Division level. There is an Engineering Wing headed by the Chief Engineer
with supporting staff and also a Silpi Wing being headed by the Sthapathi212.
As per Section 15 of the APCHRIE Act, every religious institution/charitable
institution or endowment, shall have a Board of Trustees. In the case of
institutions governed by Section 6(a) of the Act, Government has to constitute
the Board of Trustees consisting of nine persons appointed by it.
Based on their annual income, the temples are administered by the officers at
various grades of the Endowment Department, called Executive Officers
(EOs) in this Report, as detailed in the following table:
Rank of Executive Officers
Annual income of temples
Above ` 1 crore
Between ` 50 lakh and ` 1 crore
Between ` 15 lakh and ` 50 lakh
Between ` 2 lakh and ` 15 lakh
Regional Joint Commissioners (RJCs)
Deputy Commissioners (DCs)
Assistant Commissioners (ACs)
Executive Officers Grade-I, II, III
211
212
Archaka includes a pujari, a panda, an Archakatwam Mirasidar (Descendent or other
person who personally performs or conducts any archana, pooja or other ritual).
Sthapathi is a religious representative construction and maintenance of the temples and
related buildings.
137
Audit Report (Revenue Sector) for the year ended 31 March 2013
A total of 37,419 temples were in the State categorized under Section 6 of the
Act as shown in the following table:
Sl.
No.
1.
Category of the temple
6 (a) institutions whose annual income is ` 25 lakh and above
2.
6 (b) institutions whose annual income is ` 2 lakh to ` 25 lakh
3.
6 (c) institutions whose annual income is below ` 2 lakh
Total
No. of
temples
148
1,141
36,130
37,419
Under Section 29(3) of APCHRIE Act, 1987 the Executive Officer shall
(i)
be responsible for proper maintenance and custody of all the records,
accounts and other documents and of all the jewels, valuables, money,
funds and other properties of the Institution or Endowment;
(ii)
arrange for the proper collection of income and for incurring of
expenditure;
(iii)
sue or be sued in the name of the institution or Endowment in all legal
proceedings;
(iv)
deposit money received by the institution or Endowment in such Bank
or treasury as may be prescribed and be entitled to sign all orders or
cheques against such moneys;
(v)
have power in cases of emergency to direct the execution of any work
or doing of any act, which is provided for in the budget for the year or
the immediate execution or the doing of which is in his opinion
necessary for the preservation of the properties of the institution or
endowment or for the service or safety of pilgrims resorting thereto and
to direct that the expenses of executing such work or the doing of such
work or the doing of such act shall be paid from the funds of the
institution or endowment.
The overall performance and functioning of the temples is monitored by the
Commissioner of Endowments (COE), Andhra Pradesh, Hyderabad.
8.1.3
Financial management
The main source of revenue for the temples is receipts by way of sale of
tickets for darshan, prasadams, accommodation to pilgrims, kesakhandana
besides daily hundial213-collections and other offerings and donations given
for Annadanam, Saswathapujalu, etc. Although every item of expenditure is
met from the funds of the temples, administrative sanction is obtained from the
COE.
According to provisions of APCHRIE (Amendment) Act 2007, every temple/
Hindu religious institution in the State shall contribute certain sums to the
Endowments Department every year towards Endowment Administration
213
Hundial collections are the money and ornaments put in the hundials by the devotees.
138
Chapter VIII - Revenue (Endowments) Department
Fund (EAF), Audit Fee, Common Good Fund, and Archaka Welfare Fund as
detailed in the following table:
Sl.
No.
1
Name of the Fund
Section of
the Act
65 (1)
2
Endowment
Administration
Fund (EAF)
Audit Fee (AF)
3
Common Good Fund (CGF)
70 (1)
4
Archaka Welfare Fund (AWF)
161 (1)
65 (4)
Annual Contribution
12 per cent of assessable income if
annual income exceeded ` 50,000
1.5 per cent of the annual income if
annual income exceeded ` 50,000
5 per cent of assessable income if
annual income exceeded ` 50,000
3 per cent of the income if annual
income exceeded ` 20 lakh
According to Section 65 (2) of the Act, the Tirumala Tirupathi Devasthanam
(TTD) shall be liable to pay to the Endowment Department/State Government
annually from the income derived by it, a contribution of seven per cent of
such annual income or ` 50 lakh in lumpsum whichever is higher in addition
to five per cent contribution to CGF.
The accounts of these contributions are maintained at Commissionerate. The
salaries and other allowances of the staff of the Department are met from the
EAF for the services rendered by them to the temples.
The expenditure of Endowments Department is initially met out of the
Consolidated Fund of the state (through MH 2250-102-01) and later recouped
from the EAF held as a public deposit (8235-103-01: General and other
Reserve Fund-Hindu Religious and Charitable Endowment Account Fund
Main) with the state. The contributions made by the endowments institutions
towards EAF are remitted to the public deposit head.
8.1.4
Audit Objectives
The audit was conducted to ascertain whether the Executive Officers, being
the representatives of the Government were performing their duties in
administration of the temples as per the provisions of APCHRIE Act, 1966
and other Government orders issued from time to time in monitoring various
activities of the temples and protection of temple properties/assets. Audit test
checked the temple records to see:
214
x
Whether collections from Hundis214 and donations received from
general public or philanthropists were being accounted for properly
and transparently;
x
Whether jewellery items were properly secured and sufficient system
of security existed in the temples;
x
Whether the provisions of the Act for leasing/renting of commercial
establishments and lands were complied with and lease fee/rent was
collected in time;
Hundi is a metal box kept in which devotees put their offerings.
139
Audit Report (Revenue Sector) for the year ended 31 March 2013
x
Whether temple lands were protected against encroachments by proper
monitoring; and
x
Whether temple funds were invested and accounted for in accordance
with extant rules/provisions.
8.1.5 Audit Scope & Methodology
Audit was conducted covering Office of the Commissioner of Endowments,
Hyderabad and seven major temples headed by Executive Officers of Regional
Joint Commissioner grade. These were selected on the basis of their income
during the last three years i.e., 2010-11 to 2012-13.
Field study conducted between February and May 2013, involved scrutiny of
records of Commissionerate and seven major temples viz., Sri Bhramaramba
Mallikarjuna Swamy Devasthanam (SBMSD), Srisailam; Sri Durga
Malleswara Swamy Varla Devasthanam (SDMSVD), Vijayawada; Sri
Lakshmi Narsamiha Swamy Devesthanam (SLNSD), Yadagirigutta; Sri Raja
Rajeswara Swamy Devasthanam (SRRSD), Vemulavada; Sri Tirupathamma
Ammavari Devasthanam (STAVD), Penuganchiprolu; Sri Varaha
Lakshminarasimha Swamy Devasthanam (SVLNSD), Simhachalam; and Sri
Varasiddi Vinayaka Swamy Devasthanam (SVVSD), Kanipakam.
8.1.6 Budgetary Position
The following are the details of budget allotted, expenditure incurred by the
Department and contribution to EAF made by the temples during 2010-11 to
2012-13.
Year
Budget
Allotted
Actual
Expenditure
2010-11
2011-12
2012-13
3,815.37
4,613.20
5,160.64
3,530.97
3,761.76
4,306.94
Annual
contributions
remitted to the EAF
4,613.03
5,035.49
6,470.95
(` in lakh)
Difference between
Annual Contribution
and Expenditure
1,082.06
1,273.73
2,164.01
Audit findings
8.1.7
Management of Hundis in Temples
As per Section 29 (3)(b)(iv) of Act, the Executive Officer shall be responsible
to deposit money received by the institution or endowment in such bank or
treasury as may be prescribed and shall be entitled to sign all orders or
cheques against such moneys. However no specific provisions exist in the Act
regarding treatment to be given to the foreign currencies found in the hundis.
8.1.8
Hundial collection in Foreign currency
As per the Circular215 issued by the COE, the currency received from hundis
was to be sent to bankers and challans were to be given by the bank officers on
the spot. It was noticed in four temples216 that the foreign currency collected
215
216
Circular No.7 in Rc.No.DP (I)/16729/2010 dated 21 April 2010.
Kanipakam, Srisailam, Vemulavada, Yadagirigutta.
140
Chapter VIII - Revenue (Endowments) Department
in hundials sent for exchange was returned in the same form by the bankers
without assigning any reason.
In the absence of any specific
provisions/orders, the Executive Officers (EOs) did not take any alternative
action for their disposal.
Although, in response EOs assured to take action but Audit recommends that
the Department may consider introducing specific provisions for management
of foreign currency collected in hundials.
8.1.9
Non-compliance with instructions to deposit Gold in banks
COE in December 2009 permitted217 the EOs of all temples to deposit the
unused gold QRW XVHG LQ WKH IRUP RI GHLWLHV¶ RUQDPHQWV HWF in SBI Gold
Deposit Bond Scheme whenever more than one kilogram of gold accumulated
with the temples. The precious stones were also to be sold off and cash so
obtained was to be invested as per the Depositing and Investment of Moneys
Rules, 1989.
It was noticed (February-May 2013) that though gold accumulations exceeded
the prescribed limit of one kilogram in five out of seven selected temples viz.,
SLNSD Yadgirigutta (three kg); SVLNSD Simhachalam (three kg); SRRSD
Vemulavada (nine kg); SDMSVD Vijayawada (eight kg); and SBMSD
Srisailam (nine kg), the excess gold was not deposited under the scheme.
Interest on the gold deposits offered by the banks was thus foregone by the
institutions. On this being pointed out, EOs of the temples promised
compliance.
At SBMSD Srisailam, precious stones extracted out of the jewellery weighing
more than two kilograms were not disposed of and value thereof was also not
accounted for in the records.
8.1.10 Improper accounting of donations
Following deficiencies in accounting of donations were noticed in the test
checked temples:
x
In every temple the devotees contribute donations towards Nitya
Annadanam, Saswatha Pujalu and different Arjita Sevas. At SLNSD
Yadgirigutta, it was noticed during test check of counterfoils of receipt
books of donations, that the amounts of donations received for Nitya
Annadanam and Saswatha Pujalu were not recorded in the counterfoils of
the receipt books, giving scope for mismanagement of public donations.
The EO assured to take care of it in future.
x
At SRRSD Vemulavada, 3.951 kg of silver received from donors in
September-October 2009 though recorded in the Kanukala (offerings)
register, was not taken to the Register of Assets (April 2013). EO accepted
the audit observation.
217
Memo No: J3/24483/2009 dated 14 December 2009.
141
Audit Report (Revenue Sector) for the year ended 31 March 2013
8.1.11 Deficiencies in security arrangements/equipments
As per &2(¶VCircular218 (March 1974) read with the Commissioner Review
Proceedings dated 16 April 2010, adequate security measures/ fool proof
arrangements are to be ensured not only for the temple but also for jewellery
kept in the temple. At every temple, the local Intelligence Wing of Police
Department is to conduct security audit periodically and submit the reports for
strengthening the security measures.
It was noticed from the security audit reports and stock register of security
devices maintained by the temples that the security measures at all the temples
were inadequate. There was shortage of security devices like Jammers, CCTV
Cameras, Metal detectors, VHF sets, Scanners, Dragon lights, fire fighting
equipments, Alarm systems etc., besides insufficient security personnel as
mentioned in the following cases:
x
At SBMSD Srisailam, as per the recommendations made in the Joint
Security Survey report (January 2012) by the A.P. Special Protection
Force with Local Police and Chief Security Officer of the Devasthanam,
the security measures at the temple premises and at toll gate needed to be
revamped and further strengthened to avoid any untoward incident. No fire
fighting equipment was installed at the Very Very Important Persons
(VVIP) guest houses named as Bramarambika Sadanor at the newly
constructed Annadanam and administrative buildings of the temple. No
action in this regard was taken till the date of audit (April 2013).
x
At SVLNSD Simhachalam, it was noticed that out of seven metal detectors
installed, three metal detectors (purchased in July 2008) were not in
working condition since July 2009.
x
Similarly, at SDMSVD Vijayawada, 19 CCTV cameras purchased
between 2010 and 2011 at a cost of ` 4.76 lakh had developed faults but
were not repaired and were lying idle since 2011. Further, no steps were
taken for repairing three metal detectors which were not in working
condition. EO promised that action would be taken to repair the CC
Cameras.
x
At STAVD Penuganchiprolu, eight out of 44 CCTV cameras purchased
between 2010 and 2012 at a cost of ` 6.60 lakh were lying idle for want of
repairs. Further, no steps were taken for repairs of two metal detectors. The
EO promised to get the security devices repaired and put to use.
Audit recommends conducting regular inspections of the security/ safety
equipment and taking action on the recommendations made in the survey
report.
218
Cr. No.8/74 dated 16 March 1974
142
Chapter VIII - Revenue (Endowments) Department
8.1.12 Management of temple properties and service rights
As per Section 29(3)(ii) of the Act, the Executive Officer of the temple
concerned shall be responsible for proper collection of income and for
incurring of expenditure.
Apart from hundial collections, receipts towards rents and leases on temple
properties and licenses of service rights219 are also the major source of income
of temples. Renting and leasing of temple properties are governed by The
$3&+5,(¶V ,PPRYDEOH 3URSHUWLHV 2WKHU WKDQ DJULFXOWXUDO ODQds) Lease
Rules, 1982 and Lease of Agricultural Lands Rules, 2003.
8.1.13 Arrears of shop rents and bid amounts on the licences of service
rights
As per Government Order220 dated 30 June 1989, a statement of Demand,
Collection and Balance (DCB) of all items of revenue or income of decrees,
both arrears and current, outstanding amounts along with the names of tenants
or other persons from whom the arrears are due with details of years for which
they are due shall be prepared at the end of the financial year by the EOs.
However, the EOs did not mention the complete details in the DCB statements
during 2010-13 at six selected temples. An amount of ` 7.61 crore221 was
outstanding towards rent of leased shops and bid amounts for licences issued
for various service rights till the end of March 2013.
Some of the deficiencies noticed in collection of shop rents and bid amounts
by the temples are discussed in subsequent paras.
8.1.14 Ineffective collection of dues
It was noticed that at SDMSVD Vijayawada, even after expiry of contract
period, the shop rent of ` 10.02 lakh for the cloak room and toll gate bid
amount of ` 25.34 lakh for the year 2010-11 were not collected from the
bidders. EO had not obtained any bank guarantee from the bidders though
collection of bank guarantee was stipulated in the tender conditions. The EO
replied that the matter was being pursued and that EMD and bank guarantee
would be collected in all future contracts.
Similarly, at SRRSD Vemulavada, the license fee amounting to ` 8.16 lakh
relating to two licence rights (lifting of coconut halves and kanaka daralu &
pusala dandalu) issued for the period 2009-11 was not recovered even after a
lapse of two years. The EO replied that the matter was under pursuance.
219
220
221
Service rights of collection of human hair, coconut halves, sarees etc.
G.O.Ms.No.635 of Revenue (Endowment-1) Department dated 30 June 1989
` 26.74 lakh at Yadagirigutta, ` 57.17 lakh at Vemulavada, ` 59.90 lakh at
Penuganchiprolu, ` 131.21 lakh at Kanipakam, ` 195.69 lakh at Srisailam and ` 289.89
lakh at Simhachalam.
143
Audit Report (Revenue Sector) for the year ended 31 March 2013
8.1.15 Non-realisation of land cost on sale of temple lands
It was noticed that land admeasuring 51.09 acres belonging to Sri Venugopala
and Sri Sitaramachandra Swamy temple at Huzurnagar was sold
(November 2012) to Nalgonda District Revenue authorities. As against the
land value of ` 9.92 crore (which was to be paid in lump sum to the
Endowments Department) realizable from Revenue Authorities, an amount of
` 7.93 crore was collected on 1 November 2012 leaving a balance of
` 1.98 crore. COE replied (May 2013) that the matter was being pursued for
collection of dues.
At SBMSD Srisailam, four acres of temple land was sold to APSRTC in 1989
for ` eight lakh. APSRTC paid ` five lakh on 05 June 1990 and the remaining
amount of ` three lakh remained unpaid. EO did not take any action for
realisation of this amount even after lapse of more than two decades. No
specific reply was furnished.
8.1.16 Temples lands not mutated in Revenue Records
At SRRSD Vemulavada a total extent of 2.38 acres of land gifted / purchased
in Vemulavada (V) was not updated in the revenue records in favour of the
Devasthanam. Further, though Devasthanam purchased 0.03 guntas in
Sy.No.1018 of Vemulavada (V) for ` 2.12 lakh, no registered sale deed was
executed. Both lands are prone to encroachment. The EO promised to take
necessary action in this regard.
It was also noticed that Pattadar Pass Books (PPBs)222 were obtained only for
3.213 acres as against a total extent of 4.953 acres owned by the SVVSD, in
five villages viz., Kanipakam, Punyasamudram, Kothapalli, Patnam and
T.Puttur. Similarly, title deeds/PPBs were not obtained by the temple for
41.135 acres of land acquired between 2003 and 2005 in Kanipakam and
Punyasamudram villages giving scope for encroachment. The EO promised to
take necessary action in this regard.
In another case, though 1.325 acres of land in Sy.No.254/B, 306/1A and
306/1C of Yerlampalle (V), Irala (M) of Chittoor District; and 113 sq.yds., in
Sy.No.122 of Boddapadu (V) of Krishna District were gifted by devotees in
December 2012 and October 2012, respectively, necessary mutations were not
made in village accounts in favour of Devasthanam to guard against
encroachment. The EO promised to take early action in this regard.
222
Pattadar Pass Book is the record of Title (in the form of a book given by the Mandal
Revenue Officer) which contains details like survey number, extent and village etc.,
belonging to a particular person/entity/authority.
144
Chapter VIII - Revenue (Endowments) Department
Investment and accounting of temple funds
8.1.17 Non-realisation of statutory contributions
It was noticed that there were arrears of statutory contributions like EAF,
Audit Fee (AF), CGF and Archaka Welfare Fund (AWF) from endowment
institutions other than TTD in the State to the tune of ` 17,894 lakh as shown
below.
Sl. No.
1
2
3
4
Name of the Fund
Endowment Administration Fund (EAF)
Audit Fee (AF)
Common Good Fund (CGF)
Archaka Welfare Fund (AWF)
Total
(` in lakh)
Balance
8,340.99
2,460.62
2,759.27
4,332.79
17,893.67
It was also noticed that that contributions towards Endowment Administration
Fund (EAF) of ` 38,792 lakh and Common Good Fund (CGF) of
` 18,861 lakh were due from TTD relating to the period from 2003-04 to
2012-13.
As per Section 69 of APCHRIE Act, 1987 the EAF contributory fund shall
vest in the Commissioner. The same was deposited with the Government
every year under the account (HOA 8235-103-01). It was noticed that the
annual EAF contribution receipts were not properly accounted for and
consolidated at the Commissionerate level and that the DCB statements do not
reflect the true picture. The Deputy Commissioners have not watched the
demands for contribution. It was further noticed that no internal audit of the
Endowments Commissionerate was conducted as there was no such wing in
the Commissionerate.
COE replied that the matter was being pursued with the TTD and other
endowment institutions and promised to take necessary action to ensure proper
accounting of statutory dues.
8.1.18 Non-investment / Improper investment of funds
Temple funds were invested in the banks that offer lesser interest at the
temples viz., SVLNSD, Simhachalam (` 5.6 lakh); SLNSD, Yadagirigutta
(` 5.54 lakh); and SVSD, Kanipakam (` 10.26 lakh).The EO, SVLNSD,
Simhachalam promised compliance. The EO, SLNSD, Yadagirigutta replied
that as per Commissioner's Instructions (April 2007), the amounts were
re-invested in the same banks with latest rate of interests and no loss was
caused to the temple funds on the above transactions. However, subsequent to
issue of above orders, there were several cases of investment of funds in banks
which offered less interest. The EO SVVSD, Kanipakam promised
compliance.
8.1.19 Non-reimbursement of amounts advanced
As per Section 70 of the APCHRIE Act, 1987, the common good fund shall be
utilised for the purposes like preservation and maintenance including payment
145
Audit Report (Revenue Sector) for the year ended 31 March 2013
of salaries to archakas etc. However, it was noticed in COE that ` 50 lakh
diverted between 2011 and 2013 from CGF account for State Institute of
Temple Administration (SITA), a training institute of the Department, was
pending recoupment (May 2013).
The COE promised to reimburse the amount as and when separate budget was
provided.
At SDMSVD, Vijayawada, an amount of ` 50 lakh advanced to Vijayawada
Municipal Corporation (VMC) towards road widening work on reimbursement
basis, was pending realization from 2008. The EO promised to take action in
this regard.
8.1.20 Non-Reconciliation of cash book balances with banks
It was noticed that in all the selected temples, except Vemulavada and
Penuganchiprolu temples, the cash book balances were not reconciled with the
banks as shown below:
(Amount in `)
Name of the
temple
Vijayawada
Srisailam
Kanipakam
Yadagirigutta
Simhachalam
Balance
(as on 31 March 2013)
As per Pass
As per Cash
book/Bank
book
statements
8,49,71,867
6,64,99,590
1,89,63,378
1,38,91,776
2,24,15,307
1,42,90,328
5,04,32,210
3,09,93,725
1,91,14,239
1,31,47,848
Difference
1,84,72,277
50,71,602
81,24,979
1,94,38,485
59,66,391
No. of
accounts
11
2
18
5
10
The EOs promised to take immediate action for reconciliation of the balances
with banks.
Other points of interest
8.1.21 Non-submission of DC Bills for AC Bills drawn
According to Government Orders223, amounts drawn on Abstract Contingent
(AC) bills shall be settled within three months from the date of their drawal by
submitting respective Detailed Contingent (DC) bills. However, it was noticed
in the office of COE that the DC bills were not submitted for the AC bills
drawn, as shown in the following table:
223
G.O.Ms.No.507 of Finance (TFR) Department dated 10 April 2002.
146
Chapter VIII - Revenue (Endowments) Department
(` in lakh)
Period of
AC Bill
March
2003
Purpose of
drawal
November
2008
Renovation
of
CCLA
Building.
Tungabhadra
Pushkarams
January
2011
Pranahita
Pushkarams
Total
Amount Expenditure
drawn
incurred
85.00
Remarks
85.00 Amount was spent from
the Consolidated Fund
of the state.
74.80 Amount was spent from
the
Endowments
Administration
Fund
(EAF). A vehicle for
` 12.79 lakh was
purchased
without
proper
sanction.
Unspent amount may be
remitted to the Head of
Account from which it
was withdrawn.
114.04 Amount was spent from
the
Endowments
Administration
Fund
(EAF). Unspent amount
may be remitted to the
Head of Account from
which it was withdrawn.
249.00
200.00
534.00
273.84
The COE replied that the DC bills were being sent to the PAO, Hyderabad
duly remitting the unspent balances and compliance reported to audit.
8.1.22 Conclusion
Management of Hundis had deficiencies. In many cases, action to exchange
foreign currency with the bankers ZDVQRWWDNHQ&RQWUDU\WR&RPPLVVLRQHU¶V
instructions, unused gold was not deposited in the Gold Bond Scheme.
Improper accounting of donations received for specific purposes was noticed.
Security measures in the temples were not adequate. The monitoring system
for protection of temple lands was found to be ineffective. Accounting and
investment of temple funds was also found to be improper.
8.1.23
Summary of Recommendations
x
The temple funds should be spent judiciously. The Executive Officers
of the temples, being the custodians of the funds are responsible for
ensuring proper accounting of such funds and for taking due care of
their utilization.
x
Effective measures to be taken to protect the temple lands from
encroachments.
x
Proper mechanism to be devised to ensure the investment of temple
funds appropriately to optimise the returns for the temples.
147
Audit Report (Revenue Sector) for the year ended 31 March 2013
x
Donations received in foreign currencies need to be credited to the
temple funds after exchange without delay.
x
Protective measures should be in place for safety of the gold, jewellery
and other valuables.
x
Security measures in and around temples need to be further
strengthened.
Hyderabad
,2
4
1
0
The May
2May,2
(Lata Mallikarjuna)
Accountant General (Economic &
Revenue Sector Audit)
Andhra Pradesh
Countersigned
New Delhi
The May
,30
0May,0
3
42
1
(Shashi Kant Sharma)
Comptroller and Auditor General of India
148
Fly UP